Local Government Funds

County Undivided Local Government Revenue Assistance
Funds
Amounts Distributed within Counties by County Budget
Commissions by Subdivision or Subdivision Class, Calendar
Year 2001

Table LG-8 shows the total amount of money distributed within
each county from its County Undivided Local Government
Revenue Assistance Fund (CULGRAF) during 2001, by subdivision
class. The total amount distributed was $100.7 million. The
total for all municipalities for 2001 was $49.4 million, the
township total was $11.7 million, and the counties retained
$38.1 million. The amount received by each individual city
and village from the CULGRAF is shown in Table LG-9. The
total distributed to cities was $43.4 million while $5.9
million was distributed to villages.

Figures shown in Tables LG-8 and 9 are derived from surveys
filed by county auditors with the Ohio Department of
Taxation.

Each of Ohio's 88 counties has a CULGRAF. The county receives
money for this fund from the portion of the state local
government revenue assistance fund allocated to the county
from state income, sales, use, public utility, kilowatt hour,
and corporate franchise taxes. Beginning in July 2001,
however, the "percentage of revenue" funding mechanism and
the statutory fund allocation formula were suspended. From
July 2001 through December 2001, each CULGRAF received the
same amount it received in those same months of calendar year
2003. All of the money received by a county for its CULGRAF
is distributed within the county to eligible subdivisions:
municipalities, townships, park districts, and county
government itself.

Monthly distributions to subdivisions of CULGRAF monies are
based on percentage shares determined by the County Budget
Commission. Those percentage shares may be arrived at
according to the "statutory" method, which is designed to
yield a distribution reflecting the respective "needs" of the
various governmental units. This method calls for a review of
each subdivision's proposed expenditure requests and a review
of its various revenue sources, according to specific
statutory guidelines. In most counties, budget commissions
apportion under "alternative" methods which include factors
other than, or in addition to, "needs."

For additional data concerning amounts allocated from the
State Local Government Revenue Assistance Fund to each county
for budget commission distribution, see Table LG-6.